Decree-Law No. 2020-33 of June 10, 2020, established the legal framework for self-employment in Tunisia.

This framework outlines the following :

A self-employed individual is defined as any Tunisian national conducting an independent activity in the industrial, agricultural, commercial, services, artisanal, or professional sectors, provided their annual turnover does not exceed 75,000 dinars.

The self-employed enjoy a favorable tax and social security regime. This regime allows them to pay a single, unified contribution. This contribution exempts the self-employed from personal income tax, value-added tax (VAT), and social security contributions.

The amount of this unified contribution is set as follows :

• 0,5% of the annual turnover for income tax.
• 7.5 % calculated based on two-thirds of the guaranteed minimum agricultural wage or the guaranteed minimum industrial wage, depending on the nature of the activity.

However, this regime is not available to individuals who filed their declaration of establishment after June 10, 2020.